https://www.taxtmi.com/caselaws?id=55112 The Tribunal held that the guardian's signature on the partnership deed was not mandatory for firm registration under the IT Act. Citing relevant provisions of the Partnership Act and the IT Act, the Tribunal emphasized that the absence of the guardian's signature did not invalidate registration, especially when the firm's genuineness was not in doubt. Relying on decisions from various High Courts, the Tribunal upheld the Appellate Assistant Commissioner's decision to grant registration to the assessee firm, dismissing the Department's appeal. The judgment underscored the need to consider legal provisions and precedents in determining registration eligibility. en-us Fri, 09 Nov 1990 00:00:00 +0530 Wed, 24 Nov 2010 11:06:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=55112 The Tribunal held that the guardian's signature on the partnership deed was not mandatory for firm registration under the IT Act. Citing relevant provisions of the Partnership Act and the IT Act, the Tribunal emphasized that the absence of the guardian's signature did not invalidate registration, especially when the firm's genuineness was not in doubt. Relying on decisions from various High Courts, the Tribunal upheld the Appellate Assistant Commissioner's decision to grant registration to the assessee firm, dismissing the Department's appeal. The judgment underscored the need to consider legal provisions and precedents in determining registration eligibility. Case-Laws Income Tax Fri, 09 Nov 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=55112